FACULTAD DE CIENCIAS EMPRESARIALES
ESCUELA DE MARKETING Y DIRECCION DE EMPRESAS
CONTABILIDAD FINANCIERA I
VASQUEZ ELLEN, RENZO AYRTON
LIFONSO SAAAVEDRA, JIMMY NIXON
AZNARAN CARMELINO, FRANK DIEGO
CEPEDA CUESTAS, JEAN FRANCO
TRUJILLO - PERÚ
TheIGV is determined by deducting monthly gross income tax of each period, the tax credit.
In the case of imports and use of services in the country provided by non-resident, the tax to be paid
is the gross tax.
WHAT IS THE GROSS TAX?
• It is called the gross tax amount resulting from applying the tax rate (which is made up of IGV 16% plus
2% Municipal Promotion Tax - IPM, making a total of18%) on the tax base.
WHAT IS THE TAX RATE?
The IGV rate is 16%, to which we must add 2% for the Municipal Promotion Tax (IPM), which makes a total of 18%.
• It consists of the IGV recorded separately on the payment voucher that supports the acquisition of goods,
services and construction contracts or paid on the importation of the goods or in connection with the domesticuse of services provided by non-domiciled.
• The tax credit should be used every month, deducted from the gross tax to determine the tax to be paid.
REQUIREMENTS FOR USE OF TAX CREDIT
• To use the GST tax credit, purchases of goods, services or construction contracts must meet the following
formal and substantial requirements:
• That they be allowed as an expense or cost of the companyin accordance with the law of income tax,
even if the taxpayer is not affected to such tax.
• To be used in transactions on which tax is payable, ie with the IGV taxable transactions.
• The tax is recorded separately on the payment voucher to buy the good, the service concerned,
the construction contract or, if appropriate, in the debit note, or certified copy ofdocument issued by
the certifying SUNAT Tax paid on the importation of good:
•That payment vouchers and documents have been issued in accordance with the rules laid down in Regulation
Payment Voucher, and
•That payment vouchers, debit notes, documents issued by SUNAT or form stating the payment of tax on the
use of services provided by non-domiciled have been entered by the subject ofregistration tax on purchases,
within the period established by the Regulations.
• Reorganization of companies:
Business reorganization case may be transferred to the new company, which persists or the purchaser, the tax
credit existing at the date of the reorganization or transfer of proportion to the assets transferred.
• Liquidation of companies:
In the case of liquidation of companies shouldnot return the tax credit.
• Business Partnership Agreements:
In the case of de facto corporations, partnerships, joint ventures, or other forms of business cooperation
contracts, which do not separate accounting, the operator shall assign to each contracting party monthly
tax on a consolidated basis.
• Public Services For electric utilities, water and telephone services end, telex andtelegraph services,
the tax credit may be applied to the deadline for payment of service or payment date, whichever comes first.
• Services rendered by non-resident:
Credit may be deducted as tax from the return for the tax period in which tax payments made.
• Expenses for services issued on behalf of the landlord:
If receipts are issued on behalf of landlord lease or sublet theproperty, means the tenant identified
as users of public services only if the lease includes the services and signatures of the parties are
• Costs of representation:
Own representation costs the business money or grant rights to tax credits, in part, in aggregate,
not exceed one-half percent (0.5%) of gross revenues accrued during the calendar year until the month
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